The New Cross-Border Merger Regime for Collective Investment Institutions

Journal
Ferrer, C.; Mayo Rodriguez, C.
Spain
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2014 (Volume 16), No. 3
PriceUSD 45

The authors consider the tax regime applicable to cross-border mergers in Spain, as well as a noteworthy binding consultation issued by the tax authorities analysing a cross-border merger in which a number of Spanish collective investment funds were acquired by a Luxembourg SICAV.